On 21 July 2020, the Government published draft legislation in anticipation of the next Finance Bill (which will eventually become Finance Act 2021) and a policy paper to accompany the draft. Among the provisions are proposals to assist HMRC in pursuing promoters and enablers of tax avoidance schemes, including the granting of further and wider […]
On 6 July 2020 the Upper Tribunal handed down its decision in Lindsay Hackett v The Commissioners for Her Majesty’s Revenue & Customs [2020] UKUT 0212 (TCC). Jonathan Kinnear QC and Howard Watkinson appeared for HMRC. Mr. Hackett was the recipient of a Personal Liability Notice under para.19 of Schedule 24 to the Finance Act […]
Joshua Carey, led by Aparna Nathan QC, was instructed by HM Revenue and Customs in another successful and significant judgment of the Upper Tribunal (Tax and Chancery Chamber) (“UT”) in respect of the Self-Assessment penalty regime. The Commissioners for HM Revenue and Customs -v- Nigel Rogers and Craig Shaw [2019] UKUT 0406 (TC) was an […]
Chambers is delighted to congratulate Leon Kazakos and Mark Graffius on their appointments to Queen’s Counsel which are officially announced today. Both will be sworn in at the formal ceremony on Monday 16th March.
Joshua Carey appeared before Lewison LJ, Newey and Asplin LJJ on behalf of the Commissioners for HM Revenue and Customs (“the Revenue”) in The Commissioners for HM Revenue and Customs -v- Ian Charles t/a Boston Computer Group Europe [2019] EWCA Civ 2176. The Court of Appeal unanimously allowed the appeal from the High Court (QBD). […]